In August, the SEC released the long-awaited final rule that implements the requirement in the Dodd-Frank Act that proxy statements contain a “clear description” of “information that shows the relationship between executive compensation actually paid and the financial performance of the issuer, taking into account any change in the value of the stock.” Join us for a discussion of the requirements under the new “Pay versus Performance” disclosure rules, including planning considerations, compliance challenges, and potential long-term implications.